With technology changing the way consumers listen and view music and videos, state and local governments are now looking toward taxation of digital goods and services to increase their tax revenues. Currently, 17 states require by statute that taxes be paid on digital goods and services, and another eight states plus the District of Columbia draw this authority from their departments of revenue regulations or case law.

Less than six months from now, citizens across the country could face new taxes. That is when the moratorium banning taxes on Internet access and discriminatory duplicate taxes on Internet services expires. While legislation to make the moratorium permanent has been introduced with bi-partisan support, the clock is ticking leading up to the November 1, 2014 expiration.

The June 2013 early release report on wireless substitution by the Centers for Disease Control (CDC) indicates that the percentage of adults and children living in households with wireless only telephone service has been on a steady increase since 2003. The data in the report indicates that wireless-only population is now about 36.5 percent and overall household adoption of wireless is now set at 89 percent of the population in the U.S. as of the end of 2012.

As the Illinois legislature winds up the 2013 session by creating a new $750,000 “Forever Green Illinois Program” (it's really there on pp. 8-9 of the 284-page budget bill) that would fund the “maintenance and beautification of greenery,” including grass, weeds, trees, shrubs, bushes, and plants on state or local government property, elected officials should also consider adopting a new official state song: "Forever Red; I Want to Be, Forever Red."